Eddy H.F. Tam

University of Oxford - Said Business School

Park End Street

Oxford, OX1 1HP

Great Britain

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VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence

IMF Working Paper No. 19/205
Number of pages: 79 Posted: 08 Nov 2019
Li Liu, Ben Lockwood, Miguel Almunia and Eddy H.F. Tam
International Monetary Fund (IMF), University of Warwick, CUNEF and University of Oxford - Said Business School
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Abstract:

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Tax revenue, Income tax revenue, Personal income taxes, Corporate income taxes, Tax systems, Value-Added Tax (VAT), Voluntary Registration, Bunching, WP, vat, compliance cost, final consumer, current-year, registration status